五章匯票教材課程

第五章匯票案例：

我們利用第二章和第四章的案例上海市紡織品進(jìn)出口公司(ShanghaiTextilesImport&ExportCorporation)與美國(guó)CRYSTALKOBELTD.洽談含55%纖維45%的棉女士短衫(LADIES’55%ACRYLIC45%COTTONKNITTEDBLOUSE)簽定的合同，根據(jù)進(jìn)口商CRYSTALKOBELTD向美國(guó)紐約銀行申請(qǐng)開(kāi)列的信用證填寫(xiě)跟單信用證項(xiàng)下的匯票。

分析：匯票的填寫(xiě)應(yīng)嚴(yán)格按照《中華人民共和國(guó)票據(jù)法》的相關(guān)規(guī)定，具體要求見(jiàn)本章第一節(jié)的相關(guān)內(nèi)容?，F(xiàn)將本案例的匯票填寫(xiě)如下：BILLOFEXCHANGE憑信用證DrawnunderBANKOFNEWYORKL/CNO.L-02-I-03437日期DatedSept.30th,2001支取Payablewithinterest@…..%…..按…..息….付款號(hào)碼匯票金額上海NO.STP015088ExchangeforUSD23,522.50Shanghai……….20…………見(jiàn)票…日后（本匯票之正本未付）付交At***sightofthisSECONDofExchange(FirstofExchangebeingunpaid)PaytotheorderofBANKOFCHINA金額thesumofSAYUSDOLLARSTWENTYTHREETHOUSANDFIVEHUANDREDTWENTYTWOAND50/100ONLY此致：

To:BANKOFNEWYORK

48WALLSTREET

P．O．BOX11000NEWYORK，N.Y.10249，U.S.A

SHANGHAITEXTILEIMP.&EXP.CORPORATION

×××(SIGNATURE)匯票（billofexchange,draft）是國(guó)際貿(mào)易結(jié)算中非常重要的一種票據(jù)。根據(jù)《中華人民共和國(guó)票據(jù)法》的匯票的定義：“匯票是出票人簽發(fā)的，委托付款人在見(jiàn)票時(shí)或者在指定日期無(wú)條件支付確定的金額給收款人或者持票人的票據(jù)。”在國(guó)際貿(mào)易結(jié)算實(shí)務(wù)中，匯票在信用證和托收業(yè)務(wù)中都有使用，但在信用證業(yè)務(wù)中使用更為廣泛.下面分別介紹跟單信用證的匯票（見(jiàn)word式樣5—1）繕制和跟單托收項(xiàng)下匯票（見(jiàn)式樣word5—2）的繕制.一、跟單信用證匯票繕制1.出票根據(jù)Drawnunder2.信用證號(hào)碼（L/CNO.）3.開(kāi)證日期（dated）4.年息（payablewithinterest@%perannum)5.匯票小寫(xiě)金額（Exchangefor）6.匯票大寫(xiě)金額7.號(hào)碼（NO.）8.付款期限（at…sight）9.受款人（Paytotheorderof）10.匯票的交單日期11.付款人12.出票人練習(xí)題一.翻譯下列專(zhuān)用名詞(1)drawer(2)drawee(3)usancedraft(4)payee(5)bearerbill(6)acceptance(7)endorsement(8)commercialacceptancedraft(9)billofexchange(10)documentarydraft二、請(qǐng)將英國(guó)《1882年票據(jù)法》對(duì)匯票的定義翻譯成中文。 Abillofexchangeisanunconditionalorderinwritingaddressedbyoneperson(thedrawer)toanother(thedrawee)signedbythepersongivingitrequiringthepersontowhomitisaddressed(thedrawee,whowhenhesignsbecomestheacceptor)topayondemand,oratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedperson,ortobearer(thepayee).(BillofExchangeAct,1882oftheUnitedkingdom.)三、下面是一份已填寫(xiě)好的托收匯票，請(qǐng)回答下列問(wèn)題。1．匯票出票人、付款人分別是誰(shuí)？2．匯票是即期還是遠(yuǎn)期？有幾份匯票？3．該筆托收業(yè)務(wù)其托收行是誰(shuí)？BILLOFEXCHANGE號(hào)碼匯票金額上海No.HLK356ExchangeforUSD56，000Shanghai,20見(jiàn)票日后（本匯票之副本未付）付交At90DDAYSsightofthisFIRSTofExchange(SecondofExchangebeingunpaid)paytotheorderofBANKOFCHINA金額ThesumofSAYUSDOLLARSFIFTYSIXTHOUSANDONLY

此致ToMITSUBISHITRUST&BANKINGCO.LTD.,

INTERNATIONALDEPARTMENT,4—5

CHINANATIONALANIMALBYPRODUCTS

MARUNOUCHI1—CHOME

IMP.&EXP.CORP.TIANJINBRANCH

CHIYODA-KU,TOKYO100,JAPAN

66YANTAISTREET

TIANJINCHINA

四、根據(jù)第四章書(shū)后練習(xí)題六的一份信用證填寫(xiě)跟單信用證項(xiàng)下匯票。BILLOFEXCHANGE憑信用證Drawnunder…………..L/CNO.…………….日期Dated…………支取Payablewithinterest@…..%…..按…..息….付款號(hào)碼匯票金額上海NO………..ExchangeforShanghai….20…………見(jiàn)票…日后（本匯票之正本未付）付交At…………….sightofthisSECONDofExchange(FirstofExchangebeingunpaid)Paytotheorderof金額